Guru Mahesh Medicals Vs Assistant Commissioner of Commercial Taxes Good and Service Tax Office (Karnataka High Court)
The petitioner approached the Karnataka High Court seeking quashing of the order dated 16 July 2025 and related reliefs. The Court heard both sides and examined the material placed on record. The impugned order showed that a show-cause notice was issued to the petitioner on 26 September 2023, followed by an adjudication order dated 18 December 2023. Aggrieved by this adjudication, the petitioner filed an appeal under Section 107 of the KGST Act, which the Appellate Authority dismissed on 16 July 2025 on the ground of limitation. Challenging the dismissal of the appeal as time-barred, the petitioner filed the present writ petition.
The petitioner argued that discrepancies between GSTR-3B and GSTR-2A arose due to bona fide reasons, sufficient cause and unavoidable circumstances. It was submitted that the Circular dated 27 December 2022 prescribed a procedure for dealing with such discrepancies, which the authority failed to follow. The petitioner contended that the Appellate Authority dismissed the appeal solely on delay without considering the Circular or the merits, and that such dismissal should not prevent the High Court from exercising jurisdiction under Articles 226 and 227. Reliance was placed on a decision of the Court in R.S. Marketing and Logistics v. The Commercial Tax Officer, where similar issues had been addressed.
